2015 (10) TMI 2628 - HC - Income Tax

Condonation of delay - interpretation of Section 260A (2) (a) - Held that - Today in two other appeals Pr CIT v. Gulbarga Associates Pvt. Ltd.(2017 (3) TMI 1266 - DELHI HIGH COURT)questions concerning the interpretation of Section 260A (2) (a) have been referred to a larger Bench. The Court is of the view that many of those questions would arise in the present appeal as well. Consequently this appeal is also directed to be placed before the Hon ble the Chief Justice for being placed before the larger Bench to be re- heard.

Summary

Issues: Delay in filing appeal, interpretation of Section 260A (2) (a), reference to larger Bench

Delay in filing appeal:
The High Court addressed an application for condonation of delay in filing an appeal by the Revenue. The delay was explained by the Revenue as being 85 days due to the date of receipt of the certified copy of the impugned order from the Income Tax Appellate Tribunal. The Revenue argued that the limitation for filing the appeal should be reckoned from the date the certified copy was received by the concerned Commissioner of Income Tax. The Court took note of a judgment mandating the ITAT to pronounce its orders in open court and observed changes made in administrative procedures to facilitate timely communication of orders to the Income Tax Department. Directions were given to the Assistant Registrar of the ITAT and the Tax Branch of the Court to ensure compliance and provide relevant circulars/notifications. The appeal was listed for further hearing.

Interpretation of Section 260A (2) (a):
The Court noted that questions related to the interpretation of Section 260A (2) (a) had been referred to a larger Bench in two other appeals. It was opined that many of these questions would also arise in the present appeal. Consequently, the present appeal was directed to be placed before the Chief Justice for consideration by a larger Bench along with the other appeals to ensure uniformity in the interpretation of the provision.

This detailed judgment by the Delhi High Court involved addressing the issue of delay in filing an appeal by the Revenue, interpretation of Section 260A (2) (a) in light of a larger Bench reference, and ensuring compliance with administrative procedures for timely communication of orders from the ITAT. The Court's thorough analysis and directions aimed to streamline processes and maintain consistency in legal interpretations.